SCHEDULE 2Amendments to the Insurance Accounts Directive (Miscellaneous Insurance Undertakings) Regulations 2008

3

In regulation 3 (preparation of accounts by insurance undertakings)—

a

in paragraph (1)(a), after “annual accounts” insert “, strategic report”;

b

in paragraph (3)—

i

for sub-paragraphs (a) to (d), substitute—

da

Chapters 4, 4A51 (apart from sections 414CA and 414CB) and 5 of Part 15 (accounts and reports) and Chapter 1 of Part 16 (requirement for audited accounts) of the Companies Act 2006,

ii

in sub-paragraph (i), before “6” insert “1A52, ”.